Federal direct tax act switzerland

Topthema ePortal

Online obligation

From 1 January 2025, all companies subject to VAT must settle VAT via the ePortal. The settlement form can no longer be ordered on paper.

FTA services in ePortal

Einkaufswagen auf einer Laptoptastatur mit Kartonschachteln voller Waren

New online services for withholding tax and stamp duty

The latest online services replace forms 9, 9FL, 21 and 102 for withholding tax and stamp duty.

Notification procedure in a group of companies

Verrechnungssteuer VST

Withholding tax: amendments to the notification procedure in a group of companies as of the 1st of January 2023

The notification procedure in a group will be allowed as of 1 January 2023 for shareholdings of 10% or more and will be extended to all legal entities. The authorisation to carry out the notification procedure in an international context will be valid for five years.

Increase in VAT rates from 2024

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Increase in VAT rates from 2024

Since 1 January 2024, the following current VAT rates apply in Switzerland:

Fake extortion / phishing warning

Fraudsters are trying to extort ransom money or customer data with a threatening e-mail that appears to have been sent by the Federal Tax Administration. The senders claim that irregularities have been found during a tax audit and threaten heavy fines and further penalties. However, the sender and documents are forged.

Please do not respond to this e-mail, report it to your e-mail provider as spam and delete it.

As English is not one of Switzerland's official languages, only the most important information concerning the Administration is translated into English. This translation is provided for information purposes only and has no legal force. Please refer to the German, French or Italian original version.

News

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